Given the increased discussion on the development of metrics to manage intangible resources, there is a need for a review of the most important tools available to managers for this purpose. This article reviews four measurement systems currently popular among practitioners: (i) human resource...

This paper attempts to highlight a key source of intangible value (i.e., intellectual capital) for family-based businesses. By reviewing the merger and acquisition activity of four Mexican cases, an analysis of the consideration of various intangible assets is conducted. Consequently, we...

The purpose of this study is to test for the presence of order-effect bias in journal ranking surveys. Data were obtained from 379 active knowledge management and intellectual capital researchers who rated 25 journals on a 7-point scale. Five different versions of the survey instrument were...

This paper reports on the first documented attempt to investigate the presence of the superstar (or Matthew) effect in the knowledge management and intellectual capital (KM/IC) scholarly discipline. The Yule–Simon model and Lotka's square law were applied to the publication data obtained from...

The purpose of this study is to test the existence of the exposure effect in journal ranking decisions. The exposure effect emerges when participants of journal ranking surveys assign higher scores to some journals merely because they are more familiar with them rather than on their objective...

This paper presents a conceptual framework that situates, integrates and tests, using a structural equation model, the possible contribution of management accounting systems to the management of intellectual capital (IC). Drawing on perceptual data from Chief Financial Officers (CFOs) in an ICT...